Jerry Taylor considers better air quality a luxury good. What evidence does he give for this reasoning? Property values tend to be unaffected by pollution levels. Declines are linked to industry demands for better environmental quality. Pollution declines generally occur after the passage of pollution control laws. Once per capita income reaches a certain level, concentrations of pollutants begin to decline as rapidly as they had increased. Property values tend to be unaffected by pollution levels. Declines are linked to industry demands for better environmental quality. Pollution declines generally occur after the passage of pollution control laws. Once per capita income reaches a certain level, concentrations of pollutants begin to decline as rapidly as they had increased